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The applicant asks how and before which authority to request the settlement of debts with the AEAT (Tax Agency) through the transfer of a property. The DGT responds that payment in kind is not a general rule and is only possible if expressly authorised by law, typically involving assets belonging to the Spanish Historical Heritage.
This ruling clarifies the restrictive nature of settling tax liabilities through non-monetary assets, limiting such transactions to specific legal frameworks involving cultural heritage.
The tax team reviews your specific situation.
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